Miscellaneous 2023

Assorted problems with "payment"

Source: Taxation In Australia Journal Article

Published Date: 1 May 2023


What constitutes a "payment" is a fundamental concept that is relevant to a diverse set of issues regarding the incidence and timing of tax. This article discusses an assortment of different practical issues and "war stories" in which the concept of "payment" was central, including: how an accountant became liable for their client's PAYG; the ATO's mixed record on cases arguing that a small business controller did not pay themselves; related party dealings and R&D; asset protection that did not protect the assets; and making SMSF contributions on time. There are some opportunities for clarification by the ATO of its interpretation of "payment", given that some positions taken on what constitutes a "payment" may be detrimental to its overall administration of the revenue.

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Miscellaneous 2023

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